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Does voluntary adoption of XBRL reduce cost of equity capital?
16 references·15 citing·36 second hopsampled
Does voluntary adoption of XBRL reduce cost of equity capital? (2014)Does voluntary adoption of XBRL reduce co…The implied cost of capital: A new approach (2011)The implied cost of capital: …A Comparison of XBRL Filings to Corporate 10-Ks—Evidence from the Voluntary Filing Program (2011)A Comparison of XBRL Filings …Voluntary Disclosure, Earnings Quality, and Cost of Capital (2008)Voluntary Disclosure, Earning…The SEC’s XBRL Voluntary Filing Program on EDGAR: A Case for Quality Assurance (2008)The SEC’s XBRL Voluntary Fili…Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance? (2008)Do early and voluntary filers…Costs and benefits of XBRL adoption (2008)Costs and benefits of XBRL ad…Assurance on XBRL for Financial Reporting (2008)Assurance on XBRL for Financi…Accounting Information, Disclosure, and the Cost of Capital (2007)Accounting Information, Discl…XBRL: An Impacts Framework and Research Challenge (2006)XBRL: An Impacts Framework an…Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation (2005)Financial Reporting in XBRL o…Assessing Alternative Proxies for the Expected Risk Premium (2005)Assessing Alternative Proxies…PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital (2004)PE Ratios, PEG Ratios, and Es…Does Search-Facilitating Technology Improve the Transparency of Financial Reporting? (2004)Does Search-Facilitating Tech…Inferring the Cost of Capital Using the Ohlson–Juettner Model (2003)Inferring the Cost of Capital…A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital (2002)A Re‐examination of Disclosur…Disclosure level and the cost of equity capital. (1997)Disclosure level and the cost…The influence of digital disclosure language adoption on decrease financial information asymmetry and increase its quality (2024)The influence of digital disc…RETRACTED: From traditional to digital: the role of XBRL adoption in improving financial statements transparency (2024)RETRACTED: From traditional t…The role of XBRL adoption on enhancing transparency of information disclosure: A case study of Jordanian financial companies (2023)The role of XBRL adoption on …The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study (2023)The determinants of eXtensibl…Transparency in the digitalization choices and the cost of equity capital (2022)Transparency in the digitaliz…Impact of XBRL adoption on financial reporting quality: a global evidence (2022)Impact of XBRL adoption on fi…ESG controversies and the cost of equity capital of European listed companies: the moderating effects of ESG performance and market securities regulation (2022)ESG controversies and the cos…Determinants of eXtensible business reporting language adoption: an institutional perspective (2022)Determinants of eXtensible bu…XBRL Adoption and Capital Market Information Efficiency (2021)XBRL Adoption and Capital Mar…The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study (2021)The impact of mandatory adopt…Digital Corporate Reporting: Research Developments and Implications (2021)Digital Corporate Reporting: …Twenty years of XBRL: what we know and where we are going (2020)Twenty years of XBRL: what we…Does XBRL disclosure management solution influence earnings release efficiency and earnings management? (2019)Does XBRL disclosure manageme…Impact of XBRL on Voluntary Adopters' Financial Reporting Quality and Cost of Equity Capital (2018)Impact of XBRL on Voluntary A…XBRL adoption and cost of debt (2015)XBRL adoption and cost of debtThe Cost of Capital, Corporation Finance and the Theory of Investment (1958)Risk, Return, and Equilibrium: Empirical Tests (1973)The Cross-Section of Expected Stock Returns (1992)Political connections and the cost of equity capital (2012)Business sustainability performance and cost of equity capital (2015)Coefficient Alpha and the Internal Structure of Tests (1951)Disclosure, Liquidity, and the Cost of Capital (1991)Information asymmetry, corporate disclosure, and the capital markets: A review of the empirical disclosure literature (2001)The economic implications of corporate financial reporting (2005)Voluntary Nonfinancial Disclosure and the Cost of Equity Capital: The Initiation of Corporate Social Responsibility Reporting (2010)Theory of the firm: Managerial behavior, agency costs and ownership structure (1976)Corporate Governance and Equity Prices (2003)The determinants of inter-organizational and internal in-house adoption of XBRL: A structural equation model (2012)The Effect of First Wave Mandatory XBRL Reporting across the Financial Information Environment (2012)XBRL’s impact on analyst forecast behavior: An empirical study (2013)Behavioral research in accounting (1989)Comprehensive Income Reporting and Analysts' Valuation Judgments (1998)Effects of Comprehensive-Income Characteristics on Nonprofessional Investors' Judgments: The Role of Financial-Statement Presentation Format (2000)Are M.B.A. Students a Good Proxy for Nonprofessional Investors? (2007)The impact of corporate governance on Internet financial reporting (2008)The importance of the internal information environment for tax avoidance (2014)CAPITAL ASSET PRICES: A THEORY OF MARKET EQUILIBRIUM UNDER CONDITIONS OF RISK* (1964)The Valuation of Risk Assets and the Selection of Risky Investments in Stock Portfolios and Capital Budgets (1965)Estimating the Intertemporal Risk–Return Tradeoff Using the Implied Cost of Capital (2008)The relevance of environmental disclosures: Are such disclosures incrementally informative? (2013)Common risk factors in the returns on stocks and bonds (1993)Earnings quality: Evidence from the field (2013)The impact of environmental, social, and governance disclosure on firm value: The role of CEO power (2017)Legal Determinants of External Finance (1997)How does financial reporting quality relate to investment efficiency? (2009)Understanding earnings quality: A review of the proxies, their determinants and their consequences (2010)Information Uncertainty and Stock Returns (2006)Corporate social responsibility disclosure and the cost of equity capital: The roles of stakeholder orientation and financial transparency (2014)Firm-Level Productivity, Risk, and Return (2014)Policy Uncertainty, Investment, and the Cost of Capital (2017)Climate risk: The price of drought (2020)
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References

  • 1997Disclosure level and the cost of equity capital.3,577 cited
  • 2007Accounting Information, Disclosure, and the Cost of Capital2,582 cited
  • 2004PE Ratios, PEG Ratios, and Estimating the Implied Expected Rate of Return on Equity Capital1,749 cited
  • 2002A Re‐examination of Disclosure Level and the Expected Cost of Equity Capital1,457 cited
  • 2008Voluntary Disclosure, Earnings Quality, and Cost of Capital1,081 cited
  • 2003Inferring the Cost of Capital Using the Ohlson–Juettner Model766 cited
  • 2005Assessing Alternative Proxies for the Expected Risk Premium750 cited
  • 2011The implied cost of capital: A new approach565 cited
  • 2004Does Search-Facilitating Technology Improve the Transparency of Financial Reporting?531 cited
  • 2008Do early and voluntary filers of financial information in XBRL format signal superior corporate governance and operating performance?177 cited
  • 2008Costs and benefits of XBRL adoption169 cited
  • 2005Financial Reporting in XBRL on the SEC's EDGAR System: A Critique and Evaluation150 cited
  • 2008Assurance on XBRL for Financial Reporting147 cited
  • 2006XBRL: An Impacts Framework and Research Challenge133 cited
  • 2008The SEC’s XBRL Voluntary Filing Program on EDGAR: A Case for Quality Assurance

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118 cited
  • 2011A Comparison of XBRL Filings to Corporate 10-Ks—Evidence from the Voluntary Filing Program109 cited
  • Cited by

    • 2022ESG controversies and the cost of equity capital of European listed companies: the moderating effects of ESG performance and market securities regulation97 cited
    • 2022Impact of XBRL adoption on financial reporting quality: a global evidence46 cited
    • 2020Twenty years of XBRL: what we know and where we are going41 cited
    • 2021Digital Corporate Reporting: Research Developments and Implications39 cited
    • 2019Does XBRL disclosure management solution influence earnings release efficiency and earnings management?33 cited
    • 2024The influence of digital disclosure language adoption on decrease financial information asymmetry and increase its quality31 cited
    • 2021The impact of mandatory adoption of XBRL on firm’s stock liquidity: a cross-country study23 cited
    • 2022Transparency in the digitalization choices and the cost of equity capital23 cited
    • 2023The role of XBRL adoption on enhancing transparency of information disclosure: A case study of Jordanian financial companies22 cited
    • 2024RETRACTED: From traditional to digital: the role of XBRL adoption in improving financial statements transparency21 cited
    • 2015XBRL adoption and cost of debt21 cited
    • 2023The determinants of eXtensible Business Reporting Language (XBRL) adoption: a cross-country study20 cited
    • 2018Impact of XBRL on Voluntary Adopters' Financial Reporting Quality and Cost of Equity Capital19 cited
    • 2022Determinants of eXtensible business reporting language adoption: an institutional perspective16 cited
    • 2021XBRL Adoption and Capital Market Information Efficiency16 cited